Keeping it Fresh: 2020 – 2021 Financial Statements Staleness Dates Checklist

This checklist reflects the application of Rule 3-12 of Regulation S-X (referred to as the staleness rules) to financial statements in public securities offerings registered in the second half of 2020 and in calendar year 2021. Includes special rules applying to smaller reporting companies.

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Featuring the latest updates in Practical Guidance.

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• Document alerts are now available in Practical Guidance. You can now be notified of changes. This allows you to stay current on legal developments that affect your practice. Find out how to set up document alerts.

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